John Kiely

For clarity, I am asking this question as the legislation says "A person qualifies for an employment allowance for a tax year if......the person incurs liabilities to pay secondary Class 1 contributions". Employers with employees under 21 years don't have to pay Class 1 secondary National Insurance contributions (NICs) on earnings up to the Upper Secondary Threshold (UST) for those employees. The Upper Secondary Threshold is £50,270. For the purposes of the Employment Allowance, do employers "incur liabilities" for under 21 year old employees when their salary exceeds £5,000 OR when it exceeds £50,270? If it is indeed £5,000 that an employer can claim the Employment Allowance when the second employee is under 21, could you link to a HMRC resource confirming this please?